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財政部民國109年5月13日台財稅字第10904556490號
訂定「財政部各地區國稅局受理營業人因嚴重特殊傳染性肺炎（COVID-19）疫情影響申請退還營業稅溢付稅額審核作業原則」，自109年1月15日生效
MINISTRY OF FINANCE Order is hereby given, for the promulgation of "Operation Directions for National Taxation Bureaus of the Ministry of Finance Reviewing the Refund of Overpaid Business Tax Applied by Business Entities Due to the Impact of COVID-19" (directions have taken into force since 15th, January 2020)
